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Document Type: MANUAL - User Manual
Guidance Code: vat-201-returns-form-for-taxpayers-other-than-e-commerce
Year: 2022
Related Law: uae-indirect-vat-8-of-2017
Authority: Federal Tax Authority

VAT 201 Returns form for taxpayers other than e-commerce - Oct 2022

VAT 201 Returns form for taxpayers other than e-commerce - User Manual

User Manual

VAT 201 - VAT Returns form - User Manual

Date: Oct 2022

Version 1.0.0.0

Document Control Information

Private and Confidential

This document contains information which is confidential and proprietary to the Federal Tax Authority. Any dissemination, distribution, copying, use of or reliance upon the confidential and proprietary information contained herein is unauthorized and strictly prohibited.

Document Version Control

Version No.

Date

Prepared/Reviewed by

Comments

1.0

01-Oct-22

Federal Tax Authority

User Manual for EmaraTax Portal

Annexure - List of other user manuals that can be referred to

The below are the list of User manuals that you can refer to

S. No

User Manual Name

Description

1

Register as Online User

This manual is prepared to help you navigate through the Federal Tax Authority (FTA) website and create an EmaraTax account with the FTA.

2

Manage online user profile

This manual is prepared to provide you an understanding on Login process, user types, forgot password and modify online user profile functionalities.

3

User Authorisation

This manual is prepared to provide you an understanding on Account Admin, Online User, and Taxable Person account definitions and functionalities.

4

Taxable person dashboard

This manual is prepared to help the following 'Taxable person' users to navigate through their dashboard in the Federal Tax Authority (FTA) EmaraTax Portal:

  • Registered for VAT
  • Registered for Excise
  • Non-registered Taxpayer
  • Tax Group
  • Warehouse Keeper
  • Freight Forwarder/VAT Clearing Company (TINCO)
  • Excise Tax Clearing Company (TINCE)

5

Link TRN to email address

This manual is prepared to help you navigate through the Federal Tax Authority (FTA) website to Link TRN to New Email Address.

Navigating through EmaraTax

The Following Tabs and Buttons are available to help you navigate through this process

Button

Description

In the Portal

user-types

This is used to toggle between various personas within the user profile such as Taxable Person, Tax Agent, Tax Agency, Legal Representative etc

text-to-speech

This is used to enable the Text to Speech feature of the portal

toggle-english-arabic

This is used to toggle between the English and Arabic versions of the portal

screen-resolution

This is used to decrease, reset, and increase the screen resolution of the user interface of the portal

manage-account

This is used to manage the user profile details such as the Name, Registered Email address, Registered Mobile number, and password

logout

This is used to log off from the portal

In the Business Process application

previous-step

This is used to go the Previous section of the Input Form

next-step

This is used to go the Next section of the Input Form

save-as-draft

This is used to save the application as draft, so that it can be completed later

1-2

This menu on the top gives an overview of the various sections within the. All the sections need to be completed in order to submit the application for review. The Current section is highlighted in Blue and the completed sections are highlighted in green with a check

The Federal Tax Authority offers a range of comprehensive and distinguished electronic services in order to provide the opportunity for taxpayers to benefit from these services in the best and simplest ways. To get more information on these services Click Here

Introduction

Federal Tax Authority

VAT Returns form - VAT 201 - Taxpayer User Manual

Page 6

EmaraTax Login Page

  • You can login into the EmaraTax account using your login credentials or using UAE Pass. If you do not have an EmaraTax account, you can sign-up for an account by clicking the 'sign up' button. If you have forgotten your password, you can use the 'forgot password' feature to reset your password.

  • If you login via your registered email and password, on successful login, the EmaraTax online user dashboard will be displayed. If you had opted for 2 factor authentication, you will be required to enter the OTP received in your registered email and mobile number to successfully login.

  • If you wish to login via UAE Pass, you will be redirected to UAE Pass. On successful UAE Pass login, you will be redirected back to the EmaraTax online user dashboard.

User Type Selection

Step

Action

(1)

Click here to select the user type

Step

Action

(1)

Select the Taxable Person tile

Step

Action

(1)

Click on 'Proceed' to proceed to the Taxable Person

Taxable Person Home Page

Step

Action

(1)

Click here to view the Taxable Person dashboard

Step

Action

(1)

Click here to access the VAT module

VAT Module

Step

Action

(1)

Click here to view all your VAT Returns

VAT 201 Return Dashboard

This dashboard displays information related to your VAT Returns.

You can add a new column to the table or filter the filings by its Return type and status. You can also search for VAT Return by reference number.

The process to edit a submitted VAT return is the same as that of filing a VAT return.

Step

Action

(1)

Click here to start filing a new VAT Return for the selected period.

Instructions and Guidelines

These are the instructions and guidelines which detail key information such as required templates, supporting documentation, eligibility criteria and the expected time to complete this return.

Step

Action

(1)

Click on 'Back' to go back to the previous page

Step

Action

(1)

Mark the checkbox to confirm that you have read and understood the instructions and guidelines.

Step

Action

(1)

Click on 'Start' to proceed to file the VAT return

VAT 201 Return

The progress bar displays the number of steps required to complete the VAT Return. The step you are currently in is highlighted in blue. Once you progress to the next section successfully, the previous step will be highlighted in green

This section displays the filing period details based on the selected VAT Return.

Step

Action

(1)

Click here to download the offline template which can be used to file your returns.

Step

Action

(1)

Click on 'Upload Completed Template' to file your return using the offline facility.

Step

Action

(1)

Once the upload is complete, click here to download the uploaded template

Step

Action

(1)

Click here to clear the amounts in the table below

Step

Action

(1)

Enter Amount, VAT Amount and adjustments for all the boxes below as applicable.

Step

Action

(1)

Enter the values for the standard rates supplies in the correct corresponding Emirate box.

Box 2 is pre-populated from Planet Tax Free system for Registrants that are registered for the Tourist Refund Scheme

Step

Action

(1)

Click here to view the invoice details received from Planet Tax Free

Step

Action

(1)

Fill box 3 with amount and VAT amount.

Step

Action

(1)

Fill box 4 and box 5 with amount

Box 6 is pre-populated based on the data received from customs

Step

Action

(1)

Click here to get the detailed view of Goods imported into the UAE

Box 7 should be used if the information that is prepopulated in Box 6 regarding goods imported into the UAE is incomplete or incorrect. In such case, use this box to make adjustments accordingly.

Box 8 is the total of box 1 to box 7 which is your total output for the Tax Period

Step

Action

(1)

Enter the amount, corresponding VAT amount and adjustment amount for your standard rated expenses for the period.

Step

Action

(1)

Enter the amount and corresponding VAT amount for supplied that are subject to reverse charge provisions

Box 11 is auto-calculated and displays your total inputs for the Tax Period

Box 12 displays the total output tax for the period. Box 13 displays the total input tax for the period and box 14 displays the payable and/or refundable tax for the period.

Step

Action

(1)

Select 'Yes' if you have reported amounts using the 'Profit Margin Scheme

Step

Action

(1)

Click on 'Previous' to go back to the previous section

Step

Action

(1)

Click on 'Save as draft' to save the VAT Return as a draft

Step

Action

(1)

Click on 'Next Step' to proceed to the next section

Review and Declaration

This section displays your completed Return and allows you to review it prior to submission

Step

Action

(1)

Click here to expand/collapse all steps at once

Step

Action

(1)

Click here to expand or collapse each section

Step

Action

(1)

Click on each step to review every section

The Declaration details are pre-populated from your VAT Registration

Step

Action

(1)

Mark the checkbox to confirm that you have reviewed the VAT Return

Step

Action

(1)

Click on 'Submit' to submit the VAT Return.

Acknowledgement

You have successfully submitted the application!

Make a note of the reference number for future references. You can also access this VAT Return from the VAT Return tile, within the VAT module.

Step

Action

(1)

Click on 'Download' to download a copy of submitted VAT Return acknowledgement.

Step

Action

(1)

Click on 'Back to Dashboard' to go back to dashboard.

VAT 201 Return Dashboard

Step

Action

(1)

Click here to compare your filings.

Step

Action

(1)

Mark the required checkboxes (type of filings) that you want to compare.

Step

Action

(1)

Click on 'Compare Forms' to compare the selected forms.

Step

Action

(1)

The results of compared forms is displayed.

Step

Action

(1)

Click here to close the pop-up.

Step

Action

(1)

Click here to view your previous filings.

Step

Action

(1)

All your previous filings are displayed here.

Step

Action

(1)

Click on previous filing which you want to view in detail.

VAT Return

VAT Return for selected filing is displayed.

Correspondences

After submission of the VAT Return, VAT Taxpayer receives the following correspondence:

  • Return submission acknowledgement